Pengaruh Modal Kerja, Likuiditas dan Leverage terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi
Daftar Isi:
- This study aimed to examines the effect of working capital, liquidity and leverage with company size as a moderating variable on profitabilitty in manufacturing companies. The research sample is selected using purposive sampling method and obtined as many as 68 sample of manufacturing companies during 2015-2019 period. The research data analysis technique using multiple linear regression analysis and regression analysis of moderating variables. The results of the study with multiple linear regression analysis for test advisability moderating variable using program SPSS 16 for windows. The result found that WCT has a significant effect on ROA, CR has a significant positive effect on ROA and than DER has a significant negative effect on ROA. The moderating variable regression analysis found that FIRM SIZE can moderating the influence between CR and DER on ROA. Keywords: Working capital turnover, current ratio, debt to equity ratio, return on assets and firm size.